会计人员必须坚持准则,就是广大会计人员在处理会计业务过程中,严格按会计制度办事,不为主观或他人意志所左右。这里的准则不仅指会计准则,还包括国家统一的会计制度以及与会计工作相关的法律制度。会计人员坚持准则,最重要的是应熟悉和掌握准则的具体内容,并在会计核算中认真 Accountants must adhere to the principle that the majority of accountants in the accounting process of business, in strict accordance with the accounting system, not the subjective or the will of others around. The guidelines here refer not only to accounting standards but also to the unified national accounting system and the legal system related to accounting. Accountants adhere to the guidelines, the most important thing is to be familiar with and grasp the specific content of the guidelines, and in accounting seriously